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NY 870407

Jan 30, 1992

CLA-2-44:S:N:N1:230 870407


TARIFF NO.: 4420.10.0000

Mr. Warren E. Jacobs
Interpur International, Inc.
P.O. Box 590387
Orlando, FL 32859-0387

RE: The tariff classification of a wooden wind chime from Taiwan

Dear Mr. Jacobs:

In your letter dated January 7, 1992, you requested a tariff classification ruling.

The ruling was requested on a Halloween wind chime, a sample of which was submitted. It consists of six wooden pieces that have been cut to shape and painted and that depict a skull and crossbones, a witch, a cat, a ghost, a bat and a pumpkin. The pieces are attached to six braided strings of different lengths that hang from a circular wooden hanger. The hanger is attached to plastic chains and a ring.

You suggested classification as other festive articles in subheading 9505.90.6000, Harmonized Tariff Schedule of the United States (HTSUS). However, wind chimes in general are not traditionally associated with any particular festival.

The applicable subheading for the Halloween wind chime will be 4420.10.0000, HTSUS, which provides for statuettes and other ornaments, of wood. The rate of duty will be 5.1 percent ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire

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